Material icon_value for UIList
You can get the icon value from the UILayout classmethod icon

Example using the simple panel template.

import bpy

class HelloWorldPanel(bpy.types.Panel):
    """Creates a Panel in the Object properties window"""
    bl_label = "Hello World Panel"
    bl_idname = "OBJECT_PT_hello"
    bl_space_type = 'PROPERTIES'
    bl_region_type = 'WINDOW'
    bl_context = "object"

    def draw(self, context):
        layout = self.layout

        obj = context.object
        mat = obj.active_material
        layout.label(mat.name, icon_value = layout.icon(mat))

def register():
    bpy.utils.register_class(HelloWorldPanel)

def unregister():
    bpy.utils.unregister_class(HelloWorldPanel)

if __name__ == "__main__":
    register()